Abstract
The implementation of social and environmental responsibility or commonly called Corporate Social Responsibility (CSR) is a function of the company in realizing social responsibility towards the environment and related parties in order to create a healthy and prosperous society. The method in this study is the Normative Juridical Approach, namely law is conceptualized as norms, rules, principles or dogmas. Juridical Sociological Approach (Empirical), namely law as a symptom of society as a social institution or patterned behavior, this approach is known as empirical legal research or sociological legal research. Social and environmental responsibility even though it is not mandatory normatively in legislation but from the moral aspect of CSR this is a manifestation of social ethics and concern for a company towards the environment and society.
Highlights
The implementation of social and environmental responsibility or commonly called Corporate Social Responsibility (CSR) is a function of the company in realizing social responsibility towards the environment and related parties in order to create a healthy and prosperous society
namely law is conceptualized as norms
this approach is known as empirical legal research
Summary
Tanggung Jawab Sosial dan Lingkungan (selanjutnya disebut TJSL) adalah padanan kata yang digunakan di dalam UndangUndang No 40 Tahun 2007 tentang Perseroan Terbatas untuk penggunaan istilah Corporate Social Responsibility (selanjutnya disebut CSR). CSR atau TJSL sebagai suatu konsep, berkembang pesat sejak 1980-an hingga 1990-an sebagai reaksi dan suara keprihatinan dari organisasi-organisasi masyarakat sipil dan jaringan tingkat global untuk meningkatkan perilaku etis, fairness dan responsibilitas perusahaan yang tidak hanya terbatas pada perusahaan, tetapi juga pada para stakeholder dan komunitas. Pada tahun 2002, para Pemimpin Dunia di Yohannesburg telah mengajukan dan melahirkan konsep social responsibility untuk menggenapi dua paradigma pembangunan sebelumnya yaitu economic growth dan environment sustainability.[3] Ketiganya menjadi dasar bagi perusahaan untuk menerapkan CSR/TJSL di dalam menjalankan perusahaannya. Ada berbagai prinsip lain yang mendukung dan mengatur pelaksanaan CSR/TJSL, selain ISO 26000, yaitu antara lain :
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